Mutual Assistance for the Recovery of Tax Claims

Mutual Assistance for the Recovery of Tax Claims
Author: Maria Amparo Grau Ruiz
Publisher: Kluwer Law International B.V.
Total Pages: 357
Release: 2003-01-14
Genre: Business & Economics
ISBN: 9041198938

In-depth analysis of the potential powers and necessary limits of the mutual assistance function at the national administrative level. Includes recommendations for the strengthening and effectiveness of mutual assistance procedures, considers the growing role of multilateral treaties, and envisions the possibility of an international fiscal court.

Mutual Assistance for the Recovery of Tax Claims

Mutual Assistance for the Recovery of Tax Claims
Author: María Amparo Grau Ruiz
Publisher:
Total Pages: 332
Release: 2003
Genre: Judicial assistance
ISBN:

In-depth analysis of the potential powers and necessary limits of the mutual assistance function at the national administrative level. Includes recommendations for the strengthening and effectiveness of mutual assistance procedures, considers the growing role of multilateral treaties, and envisions the possibility of an international fiscal court.

Taxpayer's Rights in the Mutual Assistance Procedure for the Recovery of Tax Claims

Taxpayer's Rights in the Mutual Assistance Procedure for the Recovery of Tax Claims
Author: P. van der Smitte
Publisher:
Total Pages:
Release: 2019
Genre:
ISBN:

This article deals with taxpayer rights in case of the Mutual Assistance Procedure (MAP) for the recovery of tax claims in the European Union. This is explained in terms of the different stages of the MAP. Then it considers some relevant cases of the European Court of Justice and the European Court of Human Rights which affected taxpayer rights and the tax collector's powers.

Model Convention for Mutual Administrative Assistance in the Recovery of Tax Claims

Model Convention for Mutual Administrative Assistance in the Recovery of Tax Claims
Author: Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs
Publisher: Organisation for Economic Co-operation and Development ; [Washington, D.C. : Sold by OECD Publications and Information Center]
Total Pages: 76
Release: 1981
Genre: Business & Economics
ISBN:

Text of the Model Convention for mutual administrative assistance in the recovery of tax claims, followed by commentaries on the articles and recommendations.